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ANALISIS PERHITUNGAN DAN PENETAPAN PAJAK PENGHASILAN ATAS WAJIB PAJAK YANG MEMILIKI PEREDARAN BRUTO TERTENTU SERTA PELAPORANNYA PADA PT. ARTAMAS PRIMA NUSANTARA Faisal Amri
Tirtayasa Ekonomika Vol 14, No 1 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (325.098 KB) | DOI: 10.35448/jte.v14i1.5416

Abstract

Income tax is the tax imposed on the subject of tax on income received or obtained in the tax year. This study aims to determine whether the calculation and determination of income tax of PT. Artamas Prima Nusantara and its reporting are in accordance with applicable tax regulations. The data analysis method used is a qualitative method with a descriptive approach that describes, describes a situation or data and describes and applies a situation in such a way that conclusions can be drawn to answer existing problems. The results of the calculation, determination, deposit and income tax reporting of PT. Artamas Prima Nusantara in the first semester of 2018 in accordance with PP No. 46 of 2013 while in the second semester the results of calculation, stipulation, deposit, and income tax reporting of PT. Artamas Prima Nusantara in accordance with PP No. 23 of 2018 in which the income tax is imposed in a final and deposited every month and the report is set at the Annual Taxpayer Income Tax Return.
PENGAKUAN UTANG - PIUTANG DALAM PERJANJIAN PEMBIAYAAN BERDASARKAN PRINSIP MURABAHAH PADA BANK SYARIAH MANDIRI CILEGON Faisal Amri
Syi`ar Iqtishadi : Journal of Islamic Economics, Finance and Banking Vol 3, No 2 (2019)
Publisher : FEB Universitas Sultan Ageng Tirtayasa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35448/jiec.v3i2.6590

Abstract

Debt or loan is a transaction between two parties who hand over their money to another voluntarily to be returned to him by the second party with a similar matter. In the murabahah financing agreement practiced by independent Islamic banks there are two deeds agreed upon and signed between the independent Islamic bank and the customer, namely the financing contract based on the murabahah principle made under the hand and SKMHT made before the Notary / PPAT. The analytical method used is a normative juridical approach which states that the law is identical to written norms made and promulgated by an authorized institution or official. From the results of this study, there are two deeds, namely a deed made under the hands of an independent Islamic bank and a deed made by a Notary / PPAT. In the two deeds written the number of debt or loan obligations that must be returned by the customer to the independent Islamic bank is not the same or there is a difference. So that the difference can be interpreted as excess cash returns from the value of debt.
Analisis Penerimaan BPHTB Dan Kontribusinya Pada PAD Kota Cilegon Tahun 2015-2018 Deasy Femayona Devi; Faisal Amri; Afri Nuari
Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen Vol. 1 No. 3 (2022): Juli : Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/inisiatif.v1i3.748

Abstract

The purpose of this study are: 1) to determine the level of effectiveness of the realization and targets give by the customs for the acquisition of land and building rights, 2) to find out the level of realization and contribution of duties on the acquisition of rights on land and building, 3) to determine the contribution of duties on the acquisition of rights on land and building to regional original income. The method used is descriptive analysis technique through collection techniques and interviews, observation and documentation. The results of this study indicate that: the level of effectiveness achieved by the BPHTB tax on the regional financial and asset management agency (BPKAD) Cilegon during 2015-2018 experienced very fluctuating changes,the highest increase was achieved in 2015 0f 138,57%, this can be categorized as very effective and a decrease occured in 2016 and 2017 0f 91,50% and in 2018 it decreased to 35,49% and realization of BPHTB in the city of cilegon has not been effective and its contribution has decreased resulting in the realization of the Cilegon city BPHTB being unstable.